Amendment status not verified — confirm the current text below against the official source.
At the end of sub-section (3) of section 16 of the principal: Act, the full stop shall be substituted by a colon and the follow- ing proviso shall be added, namely:- "Provided that no return submitted under this section shall be valid unless it i~ accompanied by a treasury receipt showing payment of the tax due a:s provided in sub section (2) of sectim:l' 34" ..